1988 (1) TMI 137

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....lso impregnated asbestos fabrics but their classification is not in issue in these proceedings). Glass fabric is passed through a trough containing phenol formaldehyde resin or a similar product of desired density, and then the impregnated fabric is passed through a drier. The respondents claimed that the goods were classifiable under Item No. 15A, CET on the ground that the plastic material contents (60%) predominated. The Assistant Collector classified the goods under Item No. 22B, CET. In appeal, by order dated 27-3-1981, the Appellate Collector of Central Excise, held that the goods were classifiable under Item No. 22F, CET, prior to 1-3-1979 and that on and from 1-3-1979, they were classifiable under Item No. 22B because of the non-pre....

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....se it appears to be specific to the goods and the goods are understood in the trade as impregnated fabrics." A Notice (F. No. 198/B/5/28/82-CX.5, dated 6-3-1982 under Section 36(2) of the Central Excises and Salt Act, was, therefore, issued to the respondents proposing to set aside the Appellate Collector's order or to pass such order as deemed fit after considering the respondent's submissions. It is the proceedings so instituted that have come to this Tribunal, on transfer, to be disposed of as if, it were an appeal filed by the Collector of Central Excise, Bombay. 2. We have heard Shri Balbir Singh, Sr. D.R., for the department and Shri B.P. Sonar and Shri C.S. Kawatkar, partners of the respondent firm, and have read the record. ....

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....ification list which has given rise to the present dispute is dated 17-6-1978. At that time, Item No. 22B CET read as follows :- "Textile Fabrics impregnated, coated or laminated with preparations of cellulose derivatives or of other artificial plastic materials, not elsewhere specified." No doubt, as the respondents contend, this item is a residuary entry. However, in our opinion, the proper way to read this entry is not "Textile fabrics not elsewhere specified, impregnated, coated, or laminated with preparations of cellulose derivatives or of other artificial plastic materials". That would be doing violence to the arrangement of the words. The entry covers textile fabrics which are impregnated, coated, or laminated with preparations....